Susan A. Mercure

Susan A. Mercure

Higgs Fletcher & Mack LLP

Recognized since 2012

San Diego, California

Practice Areas

Trusts and Estates

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HFM Partner Susan Mercure specializes in representing high net worth clients in sophisticated estate planning and estate and trust administration.

On the estate planning side, Ms. Mercure utilizes techniques to reduce the size of an estate for estate tax purposes and employs other techniques to accomplish the distribution goals of her clients. She effectively communicates technical concepts and is able to convey complex concepts in a way that is easy to understand. She also assists her clients with their charitable planning goals, including the formation and implementation of family foundations. Additionally, she is knowledgeable about retirement benefits planning.

On the estate administration side, Ms. Mercure regularly prepares estate tax returns for her high net worth clients and represents them in the audit of those returns when necessary. She has assisted clients with secondary offerings to generate cash to pay significant estate taxes and she effectively manages beneficiary disputes when they occur. She also helps devise solutions to complicated distribution issues to meet goals of beneficiaries. Furthermore, she assists fiduciaries and beneficiaries through the administration process with empathy and compassion.

Ms. Mercure has been a certified specialist in estate planning, trust and probate law for over twenty years and has been named to the 2017 “Best Lawyers” list since 2012.

Ms. Mercure is very active in the YMCA and she is chair elect of the YMCA of San Diego County Board of Directors. She is also past chair of Mission Valley YMCA's Board of Management and the past chair of the YMCA of San Diego County's Board of Governors.


  • 401 West A Street, Suite 2600
    San Diego, CA 92101


  • California Western School of Law , J.D. , graduated 1978
  • Stanford University, B.S., graduated 1974
  • University of San Diego , LL.M., graduated 1985

Bar Admissions

  • California, State Bar of California


  • San Diego County Bar Association (Trusts and Estates) - Member
  • State Bar of California (Board of Legal Specialization Certified Specialist, Estate Planning, Trust and Probate Law) - Member
  • State Bar of California (Estate Planning, Trusts and Probate) - Member
  • YMCA of San Diego County - Chair of the Board of Directors (2017-2019)

Court Admissions

  • California

Recognized in The Best Lawyers in America® 2023 for work in:

  • Trusts and Estates


  • Best Lawyers in America© (2012-2021)
  • San Diego Magazine "Top Lawyers," recognized by Martindale-Hubbell® as an AV Preeminent Peer Review Rated Lawyer (2020)

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